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Public France Author: Kristina Dosen
The French National Assembly, through an adopted amendment to the 2024 Budget on December 13, has reinstated September 1, 2026, as the official launch date for the implementation of e-invoicing and e-reporting. This decision comes after the Senate, the upper house of Parliament, had previously suggested changing the launch date to July 1, 2025.
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Under the revised proposals, starting in September 2026, all businesses will be required to be equipped to accept e-invoices. Furthermore, large companies (those with more than 5,000 employees and either a €1.5 billion turnover or a €2 billion balance sheet) and medium-sized companies will be mandated to adopt B2B e-invoicing and e-reporting. Businesses falling under this category have the option to extend the compliance period by an additional three months, allowing flexibility until December 2026.

Moving forward, by September 2027, the scope of e-invoicing and e-reporting will extend to include small businesses (those with fewer than 250 employees and not surpassing either €50 million turnover or €43 million balance sheet).

The French postponement follows Germany’s delay to 2026–27 and delays to EU VAT in the Digital Age (ViDA) mandatory e-invoicing proposals to 2030 or later.

 

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